LON (98/255)

No. 15,856

Decision given 11 December 1998.

Zero-rating – Food – Animal feeding stuffs – Maggots – Whether the supply zero-rated as animal feeding stuffs – Value Added Tax 1994, Sch. 8, Grp. 1, general item 2.

  The issue was whether the appellant was entitled to zero-rate the supply of maggots as being animal feeding stuffs or whether it was a supply of bait subject to tax at the standard rate.

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